本文關(guān)鍵詞： 會(huì)計(jì)監(jiān)管 市場(chǎng)壓力 民間審計(jì) 博弈均衡　出處：《東南學(xué)術(shù)》2010年04期 　論文類型：期刊論文

【摘要】：本文通過博弈模型考察了監(jiān)管成本、市場(chǎng)壓力和民間審計(jì)之間的市場(chǎng)博弈均衡關(guān)系。會(huì)計(jì)監(jiān)管活動(dòng)有助于民間審計(jì)博弈均衡的實(shí)現(xiàn),但是它的效果還要取決于企業(yè)所承受的監(jiān)管成本,如果企業(yè)規(guī)模較小以及處于經(jīng)濟(jì)衰退階段,那么較高的監(jiān)管成本可能會(huì)影響到民間審計(jì)博弈均衡的實(shí)現(xiàn),此時(shí)對(duì)于企業(yè)而言,要么繼續(xù)"欺騙",要么退出博弈。過重的市場(chǎng)壓力是造成民間審計(jì)市場(chǎng)失衡的重要原因之一,通過減輕經(jīng)理人和注冊(cè)會(huì)計(jì)師的壓力有利于恢復(fù)均衡,且不會(huì)帶來監(jiān)管成本。但是,減輕壓力有時(shí)并不一定會(huì)產(chǎn)生實(shí)際效果。短期壓力的減少可能導(dǎo)致利潤(rùn)的提高,這從長(zhǎng)期來看會(huì)導(dǎo)致更為激烈的競(jìng)爭(zhēng),不利于均衡實(shí)現(xiàn)。如果參與競(jìng)爭(zhēng)的直接投資越低,這種情況越發(fā)明顯。
[Abstract]:This paper studies the relationship between supervision cost, market pressure and folk audit by game model. Accounting supervision is helpful to the realization of folk audit game equilibrium. However, its effect also depends on the regulatory costs borne by enterprises. If the scale of enterprises is small and in the stage of economic recession, then higher regulatory costs may affect the realization of private audit game equilibrium. At this time for enterprises, either continue to "cheat" or withdraw from the game. Excessive market pressure is one of the important reasons for the imbalance of private audit market. Reducing the pressure on managers and CPAs will help restore balance without incurring regulatory costs. Reducing stress is sometimes not necessarily effective. A reduction in short-term stress can lead to higher profits, which in the long run can lead to more intense competition. This is not conducive to balanced realization. The lower the direct investment in competition, the more obvious this situation is.
【作者單位】： 福州大學(xué)管理學(xué)院會(huì)計(jì)系;
【基金】：國(guó)家自然科學(xué)基金項(xiàng)目(項(xiàng)目批準(zhǔn)號(hào):70872020) 福建省教育廳社科基金項(xiàng)目(項(xiàng)目批準(zhǔn)號(hào):JA09032S)的階段性研究成果
【分類號(hào)】：F239.4
【正文快照】： 一、問題的提出在21世紀(jì)的頭十年,監(jiān)管似乎成為了流行詞。對(duì)于會(huì)計(jì)而言,2001年美國(guó)發(fā)生了安然-安達(dá)信事件,其后誕生了著名的會(huì)計(jì)監(jiān)管法案——薩班斯法案(Sarbanes-Oxley Act),而世界各國(guó)也紛紛效法。在當(dāng)前世界金融危機(jī)背景之下,要求加強(qiáng)金融監(jiān)管的呼聲越來越大,其中也包括要

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